Hercules Galion Products, Inc. v. Bowers
| Decision Date | 06 July 1960 |
| Docket Number | No. 36394,36394 |
| Citation | 168 N.E.2d 404,12 O.O.2d 292,171 Ohio St. 176 |
| Parties | , 12 O.O.2d 292 HERCULES GALION PRODUCTS, INC., Appellee, v. BOWERS, Tax Commr., Appellant. |
| Court | Ohio Supreme Court |
Mark McElroy, Atty. Gen., and Joseph L. White, Bexley, for appellant.
Moulton, Ricksecker & Wagner, Galion, for appellee.
When the General Assembly provided for a direct appeal to this court from a decision of the Board of Tax Appeals, it was certainly not its intention to make of this court a 'super' board of tax appeals. The entire structure of the Department of Taxation and the Board of Tax Appeals, of necessity, requires some measure of finality in the Board of Tax Appeals.
In a long line of cases this court has laid down certain rules in an attempt to define the words, 'used directly in manufacturing', etc. Having done so it must repose in the administrative appeal board the power to apply those rules to the different factual situations as they arise. It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on such factual issues but only to determine from an examination of the record whether the decision reached by the board is unreasonable or unlawful.
From an examination of the entire record, this court is unable to find that the decision of the Board of Tax Appeals is unreasonable or unlawful. The decision is therefore affirmed.
Decision affirmed.
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...City Schools Bd. of Edn. , 10th Dist. No. 19AP-179, 2020-Ohio-464, 2020 WL 703485, ¶ 13, quoting Hercules Galion Prods., Inc. v. Bowers , 171 Ohio St. 176, 168 N.E.2d 404 (1960) (stating that "neither this Court nor any appellate court designated by R.C. 5717.04 constitutes a ‘ "super" boar......
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...this Court nor any appellate court designated by R.C. 5717.04 constitutes a " 'super' board of tax appeals." Hercules Galion Prods., Inc. v. Bowers, 171 Ohio St. 176 (1960). "If the parties present competing appraisals at the BTA, '[t]he weighing of evidence and the assessment of credibilit......
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Cleveland Public Library v. Cuyahoga County Budget Comm.
...appropriate court to consider that question, which involves a review of the whole record.' As stated in Hercules Galion Products v. Bowers (1960), 171 Ohio St. 176, 168 N.E.2d 404, 'it was certainly not its (General Assembly's) intention to make this court a 'super' Board of Tax An allocati......
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American Steamship Co. v. Limbach, 90-1094
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